Amended Rules and Procedures in the Granting of Loyalty Awards

October 12, 1992 REVENUE MEMORANDUM ORDER NO. 40-92 SUBJECT : Amended Rules and Procedures in the Granting of Loyalty Awards TO : All BIR Officials and Employees In line with the provisions of Sec. 7(E), Rule X of the Civil Service Omnibus Rules implementing Book V of E.O. No. 292, payment of loyalty cash awards to revenue officials and employees who have completed at least ten (10) years of continuous and satisfactory service in the government at the rate of P500 each per year of service is hereby authorized, subject to the following amended rules and procedures: 1.0 Coverage and Eligibility 1.1 All BIR officials and employees whether under regular, temporary, casual or contractual status who have rendered at least ten (10) years of continuous and satisfactory service in the government as of June 30 of each year. acd 1.2 Those who resigned/retired and/or are compulsorily retired under existing retirement laws after June 30 of each year shall be given the awards during the year that they resigned/retired from the service, provided they have satisfied the required length of service provided for under this Revenue Memorandum Order (RMO). 1.3 Transferees to other government offices after the cut-off date are not qualified to this cash award. 2.0 Accounting and Reporting Requirements 2.1 The Chief, Personnel Division shall provide the data on government service of eligible personnel to the chief, Disbursement Accounting Division who shall cause the preparation of the payroll, using the duly certified copy of the Service Record prepared by the Personnel Division/Administrative Branch as basis. Employment in other government agencies which are not yet recorded and credited by the Chief, Personnel Division shall be supported by an authentication/certification by the Civil Service Commission (CSC) or by the former government office of the revenue personnel concerned. 2.2 For monitoring purposes, the chief, Disbursement Accounting Division shall submit to the BIR Suggestions and Incentives Award Committee a list of awardees showing their length of service and the amounts paid to them. acd 3.0 Implementation Schedule 3.1 Initial Implementation All employees who qualify to receive loyalty cash awards as of June 30 this year shall be duly paid in accordance with the provisions of this RMO, less the amounts actually paid to them under the Memorandum of the Commissioner dated September 15, 1992. 3.2 Subsequent Continuing Implementation Thereafter, all employees shall be paid loyalty awards as of June 30 of every year, after completing their 10th year or ensuring 5th year anniversaries. 3.3 Updating of Personnel Records The Chief, Personnel Division/Chief, Administrative Branch shall provide assistance to employees who wish to have their personnel records updated as basis for entitlement to this loyalty cash award. cd i 4.0 Refund Payment of his loyalty cash award is without prejudice however, to refund in case it turns out that the grant thereof under this RMO is not in accordance with the policies of the Civil Service Commission. 5.0 Funding 5.1 All awards shall be paid out of savings of the Bureau of Internal Revenue, subject to the usual accounting and auditing requirements. 6.0 Effectivity This Revenue Memorandum Order shall take effect June 30, 1992. (Sgd.) JOSE U. ONG Commissioner of Internal Revenue